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B Taxation of Income Versus Consumption
The Administrations Proposals for Capital
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1984 Treasury report accelerated depreciation Administration proposal alcohol fuels alternative minimum tax amortization amount apply argued basis capital assets capital gains treatment capital losses CCRS Class cents computed consumption tax corporate cost depletion cost recovery system debt December 31 deﬁned deﬁnition depreciable property depreciation deductions disposition earnings and proﬁts effective elect eligible equipment excess exempt expensing ﬁnancing ﬁrst ﬁrst-year equivalent deduction ﬂow gain or loss geothermal IDCS income tax increase interest Internal Revenue Service investment credit investment tax credit Kemp-Kasten bill lease limited ment minimum tax nomic noncorporate oil and gas ordinary income orphan drug percentage depletion placed in service present law production qualiﬁed real property recapture rules recovered recovery period reduced reﬂect repeal Revenue speciﬁc straight-line method tax beneﬁts tax incentives tax liability tax preference tax rate tax shelters tax-exempt taxable income taxation taxpayer tion trade or business treated value-added tax